Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)
Schedule 3 Depreciation of plant previously owned by an exempt entity
Part 3 Income Tax Assessment Act 1936
32 At the end of Schedule 2D
Add:
Subdivision 57-N - Division not applicable in respect of certain plant
57-130 Plant covered by Subdivision 58-B of the Income Tax Assessment Act 1997
Subdivision 57-I, and Subdivision 57-K in so far as it applies to depreciation balancing adjustments, do not apply in respect of plant to which Subdivision 58-B of theIncome Tax Assessment Act 1997 applies.
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